INCOME TAX— Cont.

Regulations:

List of organizations classified as private

foundations (Ann 64) 27, 72 ; (Ann 66) 29, 183 ; (Ann 70) 31, 284 ; (Ann 72) 32, 323 ; (Ann 75) 34, 416 ; (Ann 77) 35, 471 ; (Ann 80) 36, 515 ; (Ann 88) 38, 564 ; (Ann 104) 45, 836 Practice before the Internal Revenue Ser

Capital gains, qualified empowerment

zone (QEZ) asset (RP 62) 40, 682 Charitable contributions, transfer of used

vehicles (RR 67) 47, 873 Classification of newly formed entity (RP

59. 39, 615 Community property, classification for

federal tax purposes (RP 69) 45, 831 Compromise of tax liabilities (TD 9007)

vice (TD 9011) 33, 356 Regulations:

31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Revocations (Ann 99) 43, 758 Tax-exempt electric cooperatives, pro pane distribution and sale (RR 54) 37, 527 Treatment of subsidiary income under the

26 CFR 25.6011–4T, added; tax shelter disclosure statements (TD 9017) 45, 815 26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Split-dollar life insurance arrangements:

33, 349 Consolidated income tax return:

Income, employment, and gift taxation

of (REG–164754–01) 30, 212 Standards for valuing current life

dated group, substitute agent, tentative carryback adjustments (TD 9002) 29, 120 Contingent liability tax shelter cases,

Agent for the group (RP 43) 28, 99 Common parent as agent for consoli

insurance protection (Notice 59) 36, 481 Tax conventions, competent authority

settlement (RP 67) 43, 733 Corporations:

procedures (RP 52) 31, 242

85 percent member income test (RR 55) 37, 529